CHUNILAL MAGANLAL,CHENNAI vs. ITO, NCW - 9 (2), CHENNAI

PDF · subscribers
ITA 94/CHNY/2020Status: DisposedITAT Chennai06 September 2021AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad-se-Vishwas Scheme. The assessee can approach the Tribunal if any injustice arises from the scheme's settlement.

What were the facts?

The assessee filed appeals against the CIT(A) orders for AYs 2012-13 and 2015-16. The assessee opted for the Vivad-se-Vishwas Scheme 2020 and received Form No. 3 for settlement.

What were the issues?

Whether the assessee can withdraw appeals after opting for the Vivad-se-Vishwas Scheme for dispute resolution.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI DUVVURU R.L. REDDY & SHRI S. JAYARAMAN

Hearing: 06.09.2021

आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी धु"ु" आर.एल. रे"ी, "ाियक सद" एवं "ी एस. जयरामन, लेखा सद" के सम" BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.92 & 94/Chny/2020 िनधा"रण वष" /Assessment Years: 2012-13 & 2015-16 Mr.Chunilal Maganlal, v. The Income Tax Officer, No.1088/704 B Block, Non-Corporate Ward-9(2), Vimalachal Apartments, Chennai. Poonamallee High Road, Chennai-600 084. [PAN: AJGPM 8250 P] (अपीलाथ"/Appellant) (#$थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : None #$थ" की ओर से /Respondent by : Mrs.R.Anita, Addl.CIT सुनवाई की तारीख/Date of Hearing : 06.09.2021 घोषणा की तारीख/Dt. of Pronouncement : 06.09.2021 आदेश / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER:

The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-10, Chennai, in dated 11.11.2019 & in ITA No.86/CIT(A)-10/17- 18 dated 11.11.2019 for the AYs 2012-13 and 2015-16 respectively.

2.

When these appeals were taken up for hearing, none appeared on behalf of the assessee. However, the learned Counsel for the assessee vide letter dated 14.08.2021 submitted that the Assessee has opted to avail the Vivad-se-Vishwas Scheme 2020 and Form No.3 was also issued. He has submitted that he may be permitted to withdraw the appeals. & 94/Chny/2020 :- 2 -:

3.

On the other hand, the learned Departmental Representative has not raised any objection to the submissions of the Assessee’s Authorized Representative.

4.

We have heard the Ld.DR, perused the materials available on record and gone through the orders of the authorities below.

5.

In these cases, the Assessee has opted for the Vivad-se-Vishwas Scheme 2020 and the Designated Authority has issued Form No.3 for the settlement of pending tax dispute. Accordingly, the assessee prayed that he may be permitted to withdraw the appeals.

6.

In view of the submissions of the Assessee, the appeals filed by the Assessee are permitted to be withdrawn. However, it is open to the Assessee to approach the Tribunal by filing an appropriate application in the event of any injustice caused to the Assessee in respect of the settlement of dispute relating to the Vivad-se-Vishwas Scheme 2020.

7.

In the result, the appeals of the Assessee in & 94/Chny/2020 are dismissed as withdrawn.

Order pronounced on the 06th day of September, 2021, in Chennai. (एस. जयरामन) (धु+ु, आर.एल. रे-ी) (S. JAYARAMAN) (DUVVURU R.L. REDDY) लेखा सद" /ACCOUNTANT MEMBER "ाियक सद"/JUDICIAL MEMBER चे"ई/Chennai, िदनांक/Dated: 06th September, 2021. TLN & 94/Chny/2020 :- 3 -:

Recent GST High Court judgments

Search GST case law →